Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. For the bank loan, $$51,800$ is due in $2024.$ For Notes receivable, $$53,750$ will be collected in $2024.$

Account title Debit Credit

Accounts payable $ $36,450$

Accumulated depreciation, equipment $94,500$

Accumulated depreciation, furniture $51,375$

Bank loan $560,000$

Cash $ $190,000$

Equipment $354,375$

Operating expenses $45,500$

Furniture $137,000$

Merchandise Inventory $41,500$

Natsuki Miyakawa, capital $30,500$

Natsuki Miyakawa, withdrawal $11,400$

Notes receivable $90,300$

Revenue $73,500$

Wages payable $23,750$

Total $ $870,075$ $ $870,075$

Using the template provided, prepare a classified balance sheet for the year$-$ended December $31,2023.$